Launch Your Ireland
Holding Company

An Irish holdco built on substance, not a mailbox.

The 12.5% rate gets the headlines. Orbit builds the part that actually holds up: a genuine Irish entity with directors, substance and audit-ready books, plus the Form 5471 reporting and earnings and profits tracking your United States tax preparer needs.

Corporate Tax12.5%trading income25%passive income
Dividend Withholding20%often 0% under EU directives or treaty
Capital Gains on Shares0%*participation exemption on qualifying shareholdings; 33% otherwise
Resident DirectorEEA-residentone EEA-resident director, or a Section 137 bond
Tax Treaties70+DTAsincluding the United States
GST / VAT23%standard rate
Launch Your Ireland Holding Company
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Key Jurisdiction
Considerations

Setting up a corporate entity in Ireland comes with standard regulatory compliance items. Orbit ensures complete legal alignment with Companies Registration Office (CRO) and Revenue guidelines from day one.

100% Fully Managed Support

From resident nominee directors to local corporate secretary requirements, we cover every compliance checkpoint seamlessly.

12.5%

Trading-income tax rate

Among the lowest in the European Union, paired with a Knowledge Development Box, a research and development credit, and capital allowances for acquired intellectual property. Groups above the Pillar Two threshold are subject to a 15% minimum.

70+

DTAs, including the United States

A wide treaty network plus the EU Parent-Subsidiary and Interest and Royalties Directives reduce withholding on flows from European subsidiaries. The United States treaty is in force and carries a Limitation on Benefits article, so substance is what makes it usable.

1

EEA-resident director

At least one European Economic Area resident director is required, or a Section 137 non-resident directors bond. Modern Ireland expects genuine substance.

7874

Anti-inversion rules apply

Putting an Irish holdco above an existing United States group can trigger Internal Revenue Code Section 7874. If that risk is present, we will tell you before you spend anything, and we will say so early rather than late.

Quick Facts

Best for
Value

European Union and global holding company, technology and intellectual property structures, regional headquarters

Why it matters

EU credibility plus tax efficiency

Setup speed
Value

About 5 to 10 business days

Why it matters

Fairly fast

Minimum share capital
Value

None (default EUR 100)

Why it matters

Low entry cost

Local director needed
Value

Yes, at least one EEA-resident director (or Section 137 bond)

Why it matters

Key compliance requirement

Company secretary
Value

Yes

Why it matters

Mandatory statutory role

United States income tax treaty
Value

In force, with a Limitation on Benefits article

Why it matters

Substance is what makes the treaty usable

What’s Included & Pricing

Complete transparency. Review what is covered under our standard package and how our tailored corporate pricing is structured.

Standard Package Inclusions

  • Incorporation via licensed registered agent
  • Registered agent and registered office
  • Annual government compliance
  • Economic substance and annual return filing
  • Accounting and recordkeeping

Tailored Transparent Pricing

We tailor pricing based on your business profile, structure, and scope of services. Costs are discussed and confirmed after a quick review of your requirements, ensuring you only pay for what you actually need.

Why Ireland Works for Holding Companies

Low Trading Rate

12.5% corporate tax on trading income, among the lowest in the European Union.

Participation Exemption

Participation exemption on capital gains from qualifying shareholdings.

Dividend Relief

No withholding tax on dividends to EU or treaty-resident companies, subject to conditions.

EU Directive Access

Access to the EU Parent-Subsidiary and Interest and Royalties Directives.

Investor Credibility

A strong reputation with investors, regulators, and financial institutions.

Tax Regime For Holding Companies

01

Corporate income tax

12.5% on trading income and 25% on passive income. Groups within the Pillar Two scope face a 15% minimum effective rate.

02

Participation exemption

Capital gains from the disposal of qualifying shareholdings (at least 5%, held at least 12 months, in an EU or treaty-resident subsidiary) are tax-exempt.

03

Dividends

20% withholding tax applies by default, but most outbound payments qualify for full exemption under EU or treaty rules.

04

Capital gains tax

33% standard, but the participation exemption removes capital gains tax on qualifying disposals.

05

Tax residency certificate

Readily available if management and control are exercised in Ireland.

06

United States owner treatment

An Irish company owned more than 50% by United States shareholders is generally a Controlled Foreign Corporation. Income can be picked up under Subpart F or GILTI, Section 245A may apply to qualifying dividends, and Form 5471 is filed with the United States return. Orbit prepares the records and coordinates filing with licensed United States tax partners.

Corporate Tax Calculator

Estimate corporate tax at Ireland's 12.5% trading-income rate.

Net ProfitEUR 300,000
EUR 50KEUR 525KEUR 1M
Estimated TaxEUR 37,500
Effective Rate12.5%

12.5% applies to trading income and passive income is taxed at 25%. Qualifying share disposals are exempt under the participation exemption. United States owners should model the Subpart F, GILTI, and Section 245A position separately.

What You Get With Orbit

A fully managed, end-to-end statutory solution for international corporate holdings.

Pre-incorporation planning

Structure design, residency strategy, and treaty mapping, including a Section 7874 sanity check where a United States group already exists.

Company setup

Name reservation, registration with the CRO, and Section 137 bond or resident director arrangement.

Company secretary and registered office

Statutory compliance and documentation.

Substance and governance

Resident directors, local board meetings, and recordkeeping.

Banking and operations

Assistance with opening multi-currency bank or fintech accounts and integrating essential finance tools.

Accounting and tax

Bookkeeping, financial statements, CT1 filings, and Value Added Tax (VAT) registration and returns.

United States reporting support

We assemble the Form 5471 package, earnings and profits schedules, and treaty documentation your United States preparer needs. Filing and IRS representation are handled by licensed United States tax partners.

Audit coordination

For entities above micro thresholds, managed via licensed partners.

Residency and treaty support

Assistance with tax residency certificates for cross-border tax relief.

How The ProcessWorks

A highly structured compliance timeline tracking setup steps from day zero kickoff to annual filings.

Step 01

Kickoff and KYC (Day 0)

Collect identification, structure chart, and objectives.

01
Step 02

Incorporation (5 to 10 days)

File the constitution and register with the CRO.

02
Step 03

Setup

Appoint secretary and directors, and register the office address.

03
Step 04

Tax and VAT registration

Secure the corporation tax reference and register for VAT if needed.

04
Step 05

Go-live

Banking setup and governance calendar activation.

05
Step 06

Annual maintenance

Return filings, audit, and corporate tax compliance, with the Form 5471 package prepared on the same cycle.

06
Onboarding Checklist

What we need from you

  • Shareholder and director KYC (passport and proof of address).

  • Ownership chart and intended use of the company.

  • EEA director availability or a request for a Section 137 bond.

  • United States shareholder details and ownership percentages for Form 5471 scoping.

  • Expected activity type (holding, intellectual property, group headquarters, and similar).

Best Fit

Who this is ideal for

  • European Union and global holding company

  • Technology and intellectual property structures

  • Multinational enterprise regional headquarters

Tell us your use case

We will send a tailored quote based on your scope and requirements.

Ready to get started?

Trusted by high-
growth organizations

"I've been working with Orbit since the beginning of 2026 and couldn't be happier. They are professional, detail-oriented, responsive, and always timely. As the owner of a one-person corporation, I greatly appreciate having such a reliable accounting team in my corner. Highly recommended!"

Maja Djikic

Maja Djikic

Consultant

Global Entity Management Pricing

EU-Friendly Holding Layer

Ireland flagIreland Holding Company

Global Entity Management Service

Pricing

Custom Pricing

Setup fee plus annual management fee per entity. Multi-entity discounts available.

An EU-credible holding layer with a low trading-income rate, participation exemption, and access to EU directives.

Jurisdiction Quick Facts

Corporate income tax
12.5% trading income; 25% passive
Capital gains
Participation exemption on qualifying shares
Withholding tax on dividends
20% default, often reduced to nil under EU or treaty
Treaty network
70+ double tax agreements, including the United States
Local director
One EEA-resident (or Section 137 bond)
Setup speed
About 5 to 10 business days

Why Ireland Works

  • 12.5% corporate tax on trading income, among the lowest in the EU
  • Participation exemption on qualifying capital gains
  • Access to EU Parent-Subsidiary and Interest and Royalties Directives
  • Strong reputation with investors, regulators, and banks

Standard Package Inclusions

  • Incorporation via licensed registered agent
  • Registered agent and registered office
  • Annual government compliance
  • Economic substance and annual return filing
  • Accounting and recordkeeping
Tax facts are general jurisdiction information, not advice, and depend on your structure and circumstances. Orbit delivers directly where licensed and through vetted local partners where required. United States federal tax returns and Internal Revenue Service representation are handled by licensed United States tax partners, not in-house. Final scope and pricing are confirmed after a short review.

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Frequently Asked Questions

Yes, at least one EEA-resident director is required. If none is available, a Section 137 bond can be filed instead.